CLA-2-85:OT:RR:NC:N1:104
Ms. Laura S. Rabinowitz
Kelley Drye & Warren LLP
101 Park Avenue
New York, NY 10178
RE: The tariff classification of a manual arc welding package from China
Dear Ms. Rabinowitz:
In your letter dated October 4, 2018 on behalf of The ESAB Group Inc., you requested a tariff classification ruling on a complete manual arc welding package and certain components when imported separately.
The EMP 215ic manual arc welding package includes the following: a welding power source, a MIG welding gun, a TIG welding torch, an electrode holder, awork clamp with lead, a pigtail adapter, gages, a gas hose, inlet and outlet wire guides, drive rolls,MIG welding wire, stick electrodes and guides/manuals. The welder is limited to manual welding. The apparatus is capable of welding mild steel, aluminum and stainless steel. The power source is a non-rotating, non-AC transformer type and is said to be a rectifying type power source. The set is complete at time of importation. Nothing will be added subsequent to importation.
The set, as described above, constitutes "goods put up in sets for retail sale" according to General Rule of Interpretation “GRI” 3(b). GRI 3(b) provides, in relevant part, that such sets are classified by the component that imparts the essential character of the set. The primary purpose of the kit is to weld. In this office’s opinion, the instant manual arc welding package, Model EMP 215ic, is classified according to GRI 3(b) with the essential character of the set being imparted by the welding apparatus.
The applicable subheading for the manual arc welding package, Model EMP 215ic, as described above, and the separately imported MIG torch and TIG torch will be 8515.39.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermet; parts thereof: Machines and apparatus for arc (including plasma arc) welding of metals: Other … Non-rotating type: Other”. The rate of duty will be 1.6 percent ad valorem.
The applicable subheading for the separately imported electrode holder will be 8515.90.2000, HTSUS, which provides for “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, …; parts thereof: Parts: Of welding machines and apparatus”. The rate of duty will be 1.6 percent ad valorem.
The applicable subheading for the power supply will be 8504.40.9550, HTSUS, which provides for “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” The rate of duty will be 0.7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8515.39.0040; 8515.90.2000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8515.39.0040; 8515.90.2000, HTSUS, listed above.
Products of China classified under subheading 8504.40.9550, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8504.40.9550, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at patricia.k.odonnell @cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division